The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0 …

This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market …

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …